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Customs - Highlights / Catch Notes

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Maintainability of appeal - Jurisdiction of Tribunal - there is ...


Tribunal Lacks Jurisdiction on Appeal Over Confiscated Goods Classified as "Baggage" u/s 129A Proviso.

August 2, 2023

Case Laws     Customs     AT

Maintainability of appeal - Jurisdiction of Tribunal - there is a clear understanding that the confiscated goods were in the category of “baggage” and therefore under Section 129A proviso, this matter cannot be decided by the Tribunal. - AT

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